״This book is the first of seven books which introduces the basic principles of accounting. It introduces accounting, the...
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״This book is the first of seven books which introduces the basic principles of accounting. It introduces accounting, the fundamental accounting equation, and four core financial statements. Students will learn the basics of accounting, such as debits and credits, the journal, and trial balance, income measurement, revenue and expense recognition, and the reporting cycle. With a foundation in these basics of accounting readers are introduced to financial statement preparation, the accounting cycle, closing entries, classified balance sheets, the importance of business liquidity, and the concept of the operating cycle.״

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״This book is the second of seven books which introduces the basic principles of accounting, focusing primarily on liquid...
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״This book is the second of seven books which introduces the basic principles of accounting, focusing primarily on liquid assets. It introduces enhanced income statements, sales, cash discounts, the control structure, and inventory accounting. Details concerning cash and highly-liquid investments, cash management, controls for cash receipts and disbursements, and bank account reconciliations are discussed. Accounts receivable, costs and benefits of selling on credit, considerations for uncollectible receivables, notes receivable and interest are also discussed. In addition, the fundamentals of inventory costing methods, inventory management, and ratio analysis are introduced.״

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The Boundless Accounting textbook is a college-level, introductory textbook that covers the subject of Accounting, core to...
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The Boundless Accounting textbook is a college-level, introductory textbook that covers the subject of Accounting, core to all studies of business. Boundless works with subject matter experts to select the best open educational resources available on the web, review the content for quality, and create introductory, college-level textbooks designed to meet the study needs of university students.This textbook covers:Accounting -- What is Accounting, The Accounting Concept, Overview of Key Elements of the Business, Conveying Accounting Information, Conventions and StandardsAccounting Information and the Accounting Cycle -- Basics of Accounting, The Accounting CycleFinancial Statements Overview -- The Income Statement, The Balance Sheet, The Statement of Cash Flows, Special Considerations for Merchandising CompaniesControlling and Reporting of Cash and Receivables -- Overview of Cash, Managing Cash, Overview of Receivables, Notes Receivable Detail, Basics of Receivables Management, Reporting and Analyzing ReceivablesControlling and Reporting of Inventories -- Understanding Inventory, Controlling Inventory, Valuing Inventory, Detail on Using LIFO, Additional Topics in Inventory Valuation, Assessing Inventory Management, Reporting and Analyzing InventoriesControlling and Reporting of Real Assets: Property, Plant, Equipment, and Natural Resources --Long-Lived Assets, Components of Asset Cost, Valuing Assets, Depreciation of Assets, Impairment of Assets, Disposal of Assets, Depletion of Assets, Natural Resources, Reporting and Analyzing AssetsControlling and Reporting of Intangible Assets --Intangible Assets, Types of Intangible Assets, Intangible Asset Impairment, Research & Development Cost, Reporting and Analyzing IntangiblesValuation and Reporting of Investments in Other Corporations -- Approaches to Investment Accounting, Debt Held to Maturity, Debt for Sale, Holding Less than 20% of Shares, Holding 20-50% of Shares, Ownership: Holding More than 50% of SharesReporting of Current & Contingent Liabilities -- Liabilities, Current Liabilities, Contingencies, Reporting and Analyzing Current LiabilitiesThe Time Value of Money -- the Time Value of Money, Future Value, Single Amount, Annuities, Additional Detail on Present and Future Values, Yield, Valuing Multiple Cash Flows, Present Value, Single AmountReporting of Long-Term Liabilities -- Overview of Bonds, Valuing Bonds, Bond Retirement, Reporting and Analyzing Long-Term LiabilitiesReporting of Stockholders' Equity -- Understanding the Corporation, Stock Transactions, Rules and Rights of Common and Preferred Stock, Additional Detail on Preferred Stock, Dividend Policy, Cash Dividend Alternatives, Reporting and Analyzing Equity, Additional Topics in Stockholders' EquityDetailed Review of the Income StatementDetailed Review of the Statement of Cash Flows Special Topics in Accounting: Income Taxes, Pensions, Leases, Errors, and DisclosuresAnalyzing Financial Statements'

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'This book is intended for an undergraduate or MBA level Financial Accounting course. It covers the standard topics in a...
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'This book is intended for an undergraduate or MBA level Financial Accounting course. It covers the standard topics in a standard sequence, utilizing the Socratic method of asking and answering questions. Read the authors' preface or watch a podcast. Joe Ben Hoyle is co-author of two current market-leading advanced accounting textbooks with McGraw-Hill. He and and co-author CJ Skender have both won numerous teaching awards, and both were recently recognized by BusinessWeek as top undergraduate professors.'

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'Based on International Financial Reporting Standards, this textbook was written by Henry Dauderis and published by Athabasca...
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'Based on International Financial Reporting Standards, this textbook was written by Henry Dauderis and published by Athabasca University's David Annand, EdD, MBA, CA, Professor of Accounting in the Faculty of Business. It contains 13 chapters and includes discussion questions, cases and comprehension problems. The first four chapters provide a succinct overview of the the financial accounting process before delving into specific topics in later chapters. This second edition has been professionally edited and significantly revised based on instructor feedback. Notable changes include: information about the classified balance sheet; notes to the financial statements, audit report and management discussion; analysis have been moved up to chapter 4 including an introduction to accounting for payroll, sales taxes, contingent liabilities and warranty reserves, among others, and a comprehensive demonstration problem has been added; accounting for proprietorships has been expanded in chapter 12; a section on notes receivable has been added to chapter 6; coverage of currently liabilities has been significantly expanded in chapter 9. Accounting for LIFO inventory valuation has been eliminated from the relevant chapter. A free, nearly 1,000-page student workbook has been developed to accompany the text. Students can print out solution outlines as they need them and then fill in solutions by hand. An Instructors Manual for this book is available.'

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'Historically, textbooks have been presented as dry monologues, a one-way conversation that often seems to talk to the...
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'Historically, textbooks have been presented as dry monologues, a one-way conversation that often seems to talk to the teacher more than to the student. “Boring” and “confusing” should never be synonymous with any aspect of education. Instead, we seek to promote an active dialogue. Authors, teachers, and students should work together to create an environment where education flourishes. We want you, the student, to understand the nature of our endeavor. After all, the only reason that this book exists is to aid you in learning financial accounting. If you do not read the chapters because you find them boring or if you do not understand the material that is included, no one benefits. We will have wasted our time. We view this textbook as a guide. In constructing these seventeen chapters, we have worked to guide you on a voyage through the world of business and financial reporting. We want to help you attain a usable knowledge of the principles of financial accounting as well as an appreciation for its importance and logic. By learning its theory, presentation, and procedures, individuals become capable of using financial accounting to make prudent business decisions. That is an important goal regardless of the direction of your career. We have relied on our experience as teachers to highlight the aspects of this material that make it interesting, logical, and relevant.''Every page of this book, every word in fact, has been created to encourage and enhance your understanding. We want you to benefit from our coverage, but just as importantly, we want you to enjoy the process. When presented correctly, learning can be fun and, we believe, should be.'

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This is the second edition of an approximately 800-page, IFRS-based OER text that covers standard introductory financial...
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This is the second edition of an approximately 800-page, IFRS-based OER text that covers standard introductory financial accounting topics. It is freely-sharable and adaptable under a Creative Commons CC-BY-SA licence. There are two versions: an online version is extensively bookmarked for easy access. Suggested solutions to about 25% of assessment material are included and linked to the appropriate questions and problems. The print version includes an index. A print-based student solutions manual is available with this version. A free, nearly 1,000-page student workbook has been developed to accompany the text. Students can print out solution outlines as they need them, then fill in solutions by hand. This version of the text has been professionally edited. It has also been significantly revised from the first edition throughout based on instructor feedback. Some notable changes are: 1. Information about the classified balance sheet, notes to the financial statements, the audit report, and management discussion and analysis have been moved up to chapter four. Together with the first three chapters, this provides a succinct overview of the financial accounting process before delving into specific topics in later chapters. 2. A section on notes receivable has been added to the Cash and Accounts Receivable chapter. 3. Coverage of current liabilities has been significantly expanded to include an introduction to accounting for payroll, sales taxes, contingent liabilities, and warranty reserves, among others. A comprehensive demonstration problem has been added. 4. Accounting for proprietorships has been expanded. A free, complete instructor’s solutions manual is available upon request. Contact David Annand at davida@athabascau.ca. Table of Contents 1. Introduction to Financial Accounting 2. The Accounting Process 3. Financial Accounting and the Use of Adjusting Entries 4. The Classified Balance Sheet and Related Disclosures 5. Accounting for the Sale of Goods 6. Assigning Costs to Merchandize 7. Cash and Receivables 8. Long-lived Assets 9. Debt Financing: Current and Non-current Liabilities 10. Debt Financing: Bonds 11. Equity Financing 12. Proprietorships and Partnerships 13. Financial Statement Analysis 14. The Statement of Cash Flows

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״This book is the fourth of seven books which introduces the basic principles of accounting. This book introduces accounting...
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״This book is the fourth of seven books which introduces the basic principles of accounting. This book introduces accounting for current liabilities, such as, notes payable, contingent liabilities, and employer responsibilities related to payroll. Long-term obligations are introduced relating to long-term notes, present and future values, annuities, and bonds. Contractual commitments and capital leases are also discussed. Accounting for corporate equity, common and preferred stock, cash and stock dividends, stock splits, treasury stock, and the statement of stockholders’ equity are also presented.״

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״This book is the third of seven books which introduces the basic principles of accounting. This book focuses on investments...
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״This book is the third of seven books which introduces the basic principles of accounting. This book focuses on investments intended to be held for greater than one year. It introduces accounting for investments (available for sale, trading, and held to maturity), as well as, special accounting for certain long-term investments. Readers will learn the accounting for property, plant, and equipment, and depreciation methodology and terminology. Accounting for the disposal of property, plant, and equipment, asset exchanges, impairments, natural resource accounting and depletion concepts are also presented in this book.״

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This is a free, online textbook offered by Book Boon. Contents include seven problems, worksheets, and solutions...
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This is a free, online textbook offered by Book Boon. Contents include seven problems, worksheets, and solutions covering long-term investments in stocks and bonds, as well as, preparing a consolidated balance sheet. Copyright is 2011.

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